12. Models 303, 322 and 390

Forms 303, 322 and 390 are amended to adapt to new tax rate structure introduced by the Third Final Provision of Law 7/2022, of April 8, on waste and contaminated soils for a circular economy, and by article 18 of Royal Decree-Law 11/2022, of June 25, which adopts and extends certain measures to respond to the economic and social consequences of the war in Ukraine, to address situations of social and economic vulnerability, and for the economic and social recovery of the island of La Palma.

In order to standardize the nomenclature used in the different self-assessment forms, the name of box B of the section to be completed in the last settlement period by taxpayers exempt from submitting form 390 is modified in forms 303 and 322, and in form 390 the name of box B of section 3 is modified.

In order to standardize forms 303 and 322, which include three boxes for the declaration of the equivalence surcharge , with form 390, which includes four boxes, a new box for the equivalence surcharge is incorporated into said forms.

In order to make it easier for the taxpayer to complete the form, box D of section 6 of form 303 is numbered.

In order to improve and streamline the management of Value Added Tax, a box is introduced in the results section of form 303 to individualize the results of previous self-assessments when complementary self-assessments are submitted.

Finally, in model 303 the payment option is incorporated in a collaborating entity by means of a payment document for taxpayers who are not required to submit their tax returns online as provided for in article 2.a).1 of Order HAP/2194/2013, of November 22, regulating the procedures and general conditions for the submission of certain self-assessments, information returns, census returns, communications and refund requests, of a tax nature. This option is available from 2023 (with practical effects from the first quarter -1Q- of 2023).